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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre. During the hearing, the assessee's counsel sought to withdraw the appeal due to a defective mention of the respondent in the original filing.
Held
The Tribunal allowed the withdrawal of the defective appeal, noting that the assessee had filed a fresh appeal to rectify the error. The CIT-DR had no objection to the withdrawal.
Key Issues
Whether the assessee can withdraw an appeal due to a formal defect in mentioning the respondent, especially when a fresh appeal has been filed.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘I’: NEW DELHI
O R D E R [ PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of National Faceless Appeal Centre, New Delhi dated 29.10.2024 for Assessment Year 2021-22. 2. At the time of hearing, the Ld. Counsel for the assessee submits a letter dated 28.08.2025 and expresses the desire to Cosmo First Ltd. vs. DCIT withdraw this appeal. The relevant portion of the said letter are as under: “In regard to the aforesaid appeal filed, it is respectfully submitted the Respondent was mentioned as ‘Income Tax Officer, National Faceless Assessment Centre, New Delhi’ as against the Assessment Order passed by the Assessment Unit, Income Tax Department. However, the said appeal was found to be defective considering incorrect mention of the ‘Respondent’. Acknowledging the aforementioned defect, the Appellant took immediate steps to rectify the same to ensure proper adjudication of the matter. While attempting to correct the defect through the ITAT e-filing portal, the Appellant inadvertently filed a fresh appeal for the same Assessment Year 2021-22 on 20 December 2024, vide Acknowledgement No. 1800005207, bearing Appeal No. ITA 5914/DEL/2024. A copy of the acknowledgement for this appeal is enclosed as Annexure 2. In light of the above, the Appellant respectfully seeks the kind leave of the Hon'ble ITAT to permit the withdrawal of the defective appeal bearing Appeal No. ITA 5846/DEL/2024. This withdrawal is being sought without prejudice to the rights of the Appellant in respect of the fresh appeal filed bearing Appeal No. ITA 5914/DEL/2024 on the same issue. We would be grateful for Your Honors kind consideration of our request.” We shall be pleased to provide any further information/clarification to that Hon'ble ITAT may further require in this regard.”
The Ld. CIT-DR expressed no objection against withdrawal of the appeal by the assessee.
In view of the foregoing; the present appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 28.08.2025.